A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, creating the Iowa cancer research fund, and including effective date provisions.

This bill imposes a new tax on alternative nicotine products (like nicotine gum or lozenges) and vapor products (such as e-cigarettes), with tax revenue directed to a newly created Iowa Cancer Research Fund. The fund, managed by the Department of Health and Human Services, is separate from the general state fund and cannot be used for any purpose other than cancer research starting July 1, 2026. Businesses selling these products - including manufacturers, distributors, and retailers - will pay the tax on their sales. The bill also defines key terms like "vapor product" and "nicotine analog" to clarify which products are subject to the tax.